The document discusses the process of applying wrinkle-free resin finishes to cotton fabrics, emphasizing the importance of crosslinking agents for enhancing stability and wrinkle resistance. It also examines the trade-offs between wrinkle resistance and mechanical properties, noting that treatments utilizing formaldehyde can lead to reduced strength and abrasion resistance. The research focuses on optimizing non-formaldehyde finishes and investigates the relationship between nitrogen content in treated fabrics and their physical properties, including tear strength and water absorbency.